由达尔曼造假案谈会计信息失真问题VIP专享VIP免费

由达尔曼造假案谈会计信息失真问题摘要随着经济全球化进程的加快，世界经济逐步融为一体。作为反映经济活动主要情况的会计信息的失真问题，日益被世人所关注。会计信息质量的高低不仅仅关系一家公司及其利益相关者，而且会影响到国家现代企业制度建设的成效和整个资本市场的建设，甚至触及到国家经济秩序和社会稳定。因此对我国上市公司会计信息失真问题的研究具有深远的意义。本文介绍了本文的写作背景和目的，国内外相关的研究成果；阐述了我国目前会计信息失真的现状。对达尔曼公司会计信息失真的案例进行了实证分析最后对会计信息失真提出了治理对策。关键词：会计信息；信息失真；治理对策AbstractWiththeaccelerationofeconomicglobalization,thegradualintegrationoftheworldeconomy.Reflectthesituationasthemaineconomicactivityofthedistortionofaccountinginformation,increasinglyattractedworldwideattention.Thequalityofaccountinginformationnotonlyrelationsbetweenacompanyanditsstakeholders,butalsoaffectthemodernenterprisesysteminthecountryandthecapitalmarket,theeffectivenessofthebuilding,andeventouchedonthenationaleconomicorderandsocialstability.Therefore,theaccountinginformationoflistedcompaniesinChinatheproblemofdistortionoffar-reachingsignificance.Thepaperdescribesthebackgroundandpurposeofwritingthisarticle,domesticandforeignresearchresults,elaboratesthepresentstatusofaccountinginformationdistortion,andgivethethecompany'saccountinginformationdistortionDahlmancasebyanalysis.Atlast,thepaperoffersomesuggestions.Keywords：Accountinginformation;informationdistortion;ControlMeasures目录前言..................................................................................................................................................51绪论...............................................................................................................................................61.1研究目的及意义.................................................................................................................61.1.1研究目的..................................................................................................................61.1.2研究意义..................................................................................................................61.2理论综述.............................................................................................................................71.2.1国外理论综述..........................................................................................................71.2.2国内理论综述..........................................................................................................82会计信息失真现状........................................................................................................................92.1我国会计信息失真环境研究.............................................................................................92.1.1政府与会计信息失真..............................................................................................92.1.2企业与会计信息失真............................................................................................102.1.3社会审计监督制度与会计信息失真....................................................................102.2会计信息失真的表现.......................................................................................................113达尔曼公司会计信息失真的实证分析..................................................